Case Information
*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN
Hon. Bruce L. Parker
county Attorney, orfay Oounty
P88pa, %Xb8
opiaion Ho. o-7375
Re: Authority of colpl vlthout bonded in 41.50 tax rate pe Ve have your letter of A you repueat, on behalf of the Su
School8 of Oray County, an opin
on the follovlng quertlonr
by the proper 01
erence to Article 27840, v, A. c.
Actr 1945, chbpte 8 b8 fOllOV8:
8loner8 ocurt countr, the dir trlat ndent rchool di8triot8 08 Only, 8hr11 h8Ve POVer ollocted annual taxer bad buthorlred, rubjrct to the on rchool dirtriott, the further ubllc Sree 8ohool8 and the eawtion and of 8chool buildlngr therein, 8MIJir1 tt~; md in lndepend8nt dirtriatr for the aaintenoe of 8cbool8 thotiin, UI ad valorm tax not to exoeed One Dollar and Iviftr Cent8 (41.50) on the one hundred dollar@ vbluation of taxable property of the di8triCt.
. 6.53 Pan. Bruoe L. ?brker, -90 2 rohool bnd lndopondont di8triOt8, “2. b 0-m
for the purahb8a, oonrtruotlon, npblr or equiprent Of pUblie in0 8obOOi bUildbig Vithin th@ iii&it8 Of 8Uoh di8triat8 rod tb purohra of the n.0088~~~ tU not t0 0%8OOd fifty O-t8 (504) 8it.8 th.NfOr, 0 th. dsI@ huDdrvd dOlbM VblU&tiWi, 8UOb tbx to ti the pbywnt or the 8UFFUkt intWW8t aa bnd pro*lde b 8iXikh@ fund 8UffiOiUIt t0 mf ah0 prinOlpr1 Of bond8 8mpovrrod 188~0 ruob vhioh 8bid dIrtriot plmp0r.r;
"3. The uoAt of wlntenbnao tax, togother vith the mount of bond tU Of any dLtriot, 8hll never oxcoed 0810 Doltir bnd lrifty OMt8 (41.50) on the one hundred dolbm ~luatloa ‘kublo property: and If the nto of tax, together vith the rate of ~paln- tMbIiC0 tU VOtdd in th. dirtriot 8hd1 bt bl&y t-0 oxmod On0 Dollbr ?iftJ Coat8 the one (41.50) hunbed dOllbN rueh bollla tU 8hd1 o~mte 7blUbtiOQ to reduc8 tho urlntenance tu to dirromoe betveen the rbte of the bond bnd One Dollar bnd Fifty Cent.8 (41.50).
'1. Bo tar rhall bo levied, collected, bbrogatod, dlalalrhed or lncreb8ed, bnd n0 bond8 8hs11 be i88UOd hereunder until 8uch botion h&r beon buthorlzed by b 8AJorlty of the vote8 cart bt &a rlootioa hold in the dlrtrlot for ruch pUl"pO8OD , bt vhioh none but property qualified voter8 Of such dirtriot still be tbxpsyw ontitled to vat..
"5. All PrO~rtJ b88088ed fO2' 8OhOOl ~08.8 in 0088Oa rchool di8triot 8h811 be b88e88.d bt the lWt0 Of iOr Stbte tblU@ Of pro~l’ty b8 8bid prOpWtJ i8 b88888.d county purp08.1.” the
bbOV0 quoted rtatutb it vi11 be
Heferrlng 8een that Section 1 the-of clobrly buthoric.8 WXSMRB ad ralom tu for both omon and ladependent rchool dlr- trlctr of $1.50 on the m Hundred Ikllw-8 velution of taxbbh property Of the d.iirt?iGt, 8lUh tu t0 be 10vled for th. ml9080 Of MhltMfU¶dO, ONotfw. bad l qUi~*nt Of 8OhOOl building8 thereln. By th0 pFOV18hXI fir 8eOtlOn 4 Of 8UCh statute, no tax may be levied unlerr huthorlted by 8 ujorlty rote ot the qurllfled property taxpaying voter8 of the dl8- trl8t.
654 Hon. Bruoo L. Pbrker, pafp 3 bbov. 8tbtUte l xprO88ly QMvide8 a00tiath 3 0s ._ ~.
thbt in the l vrnt bond8 toted by the dirtriot b bond tu levied themfor punwnt to &&ion 2, much tos vi11 opento to nduao 8blntMbnoo tbx to tho dirroMn00 k- tvoan the mto of the bond tu (vhloh my not l xeaed 504) and the tokl of 41.50 mulmm both miatonanco md bond In other vordr, IS b 41.50 Mintubnoo tu JNlF&308.8. hb8 boon voted ud lovied and, rubroQuently, bedd lrruo 18 buthorlmd togethrr vlth 35/ bond therefor, then the tbx vi11 bUtOMtitXd1~ b8 nduood 41.15 80 ulntonbnco thbt the totbl bd vblon8 tu of the dlrtrlot vi11 not orcoed $1.50.
We bn unable to rind my requlremnt thbt a caplllon or independent rchool diltriat mart lnour bonded Indebtednrrr before ruoh dirtriot i8 buthorlzed levy 8axlmm bd valorem tag for malntenanoe purporor of $1.50 thr 4100 vrlortion of property 8UCh dirtriot, md the bbovo-quoted rktuto eXplu88ly nOgatlw8 any 8goh oon8truotlon.
You are thsrefoxw advised that your question [18] amvered In the bffiI%btiVe.
Very truly yours ATTOXHBY OEIlpRAL OF lrraas